HMRC manual changes: 23 April 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Gains Manual	Added: CG13137	Added guidance on buildings and structures and claims for assets that have been lost or destroyed or become of negligible value.
Double Taxation Manual	Updated: DT9890	Updated double taxation guidance on Ireland regarding government remuneration and pensions.
Employment Status Manual	Updated: ESM0553	Updated guidance to include revised text on determining employment status where an individual regularly works for one engager.
Inheritance Tax Manual	Updated: IHTM42087	Updated Ten year anniversary: Tax calculation examples correcting typos.
International Manual	Updated: INTM422050 INTM480540...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Gains Manual	Added: CG13137	Added guidance on buildings and structures and claims for assets that have been lost or destroyed or become of negligible value.
Double Taxation Manual	Updated: DT9890	Updated double taxation guidance on Ireland regarding government remuneration and pensions.
Employment Status Manual	Updated: ESM0553	Updated guidance to include revised text on determining employment status where an individual regularly works for one engager.
Inheritance Tax Manual	Updated: IHTM42087	Updated Ten year anniversary: Tax calculation examples correcting typos.
International Manual	Updated: INTM422050 INTM480540...